Bergdale v. Comm'r

MICAH J. BERGDALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bergdale v. Comm'r

Docket No. 15174-11L

United States Tax Court

T.C. Memo 2014-152; 2014 Tax Ct. Memo LEXIS 152; 108 T.C.M. (CCH) 95;

July 30, 2014, Filed

Decision will be entered for respondent.

Mark D. Allison, John A. Calabro, and Timothy J. Sullivan, for petitioner.

Jane J. Kim, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Petitioner seeks review, pursuant to section 6320, of respondent's determination to proceed with collection of petitioner's unpaid employment tax liabilities…